Spread: An interest rate spread is lending rate minus deposit rate, %.
Interest rate spread is the interest rate charged by banks on loans to private
sector customers minus the interest rate paid by commercial or similar banks for
demand, time, or savings deposits. The terms and conditions attached to these rates differ by country, however, limiting their comparability.
Burden:
Burden Rate is indirect costs associated with employees, over and above gross compensation or payroll costs. Typical costs associated with the burden rate include payroll taxes, worker's compensation and health insurance, paid time off,
training and travel expenses, vacation and sick leave, pension contributions and other benefits.
Burden=(Non-interest operating Expenditure - Non-interest operating income) /Average Total Assets
A bank with a low burden ratio is more better off. An increasing trend would show lack of burden bearing capacity